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Journal : AKTSAR: Jurnal Akuntansi Syariah

Brand Switching Produk Kosmetik Halal: Ditinjau dari Aspek Daya Tarik Iklan dan Variety Seeking Khasanah, Uswatun; Cahya, Bayu Tri
AKTSAR: Jurnal Akuntansi Syariah Vol 1, No 2 (2018): December 2018
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v1i2.5098

Abstract

This study aims to determine the influence of advertising and variations that seek the appeal of Wardah brand cosmetic switching products. This study uses a field research approach using questionnaire, interview, and documentation methods. The sampling technique uses purposive samples which are distributed to 100 female students of IAIN Kudus who have transformed the brand into Wardah cosmetic products. The method of data analysis uses multiple regression analysis with SPSS version 16. The results of this study indicate that the variable attractiveness of advertising and varieties seeking have a positive and significant influence on brand diversion. Variable search variables are variables that have a dominant influence on the switching variables of halal cosmetic products.
Analisis Harga Saham Ditinjau dari Rasio Keuangan Perusahaan yang Listing di Jakarta Islamic Index (JII) Periode 2015-2017 Cahya, Bayu Tri; Vitriani, Eri; Andriani, Asih
AKTSAR: Jurnal Akuntansi Syariah Vol 2, No 2 (2019): December 2019
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v2i2.6270

Abstract

This study aims to determine the Return on Asset (ROA), Current Ratio (CR), Debt to Equity Ratio (DER), Inventory Turn Over (ITO) on stock price in companies registered in the Jakarta Islamic Index in 2015-2017. The approach used in this study is a quantitative approach. The data in this study are secondary data. The data obtained from the site www.idx.go.id and the website of each company. The sample determination technique uses purposive sampling technique and data analysis using multiple regression analysis. The findings show that Return on Asset (ROA) affect stock price while Current Ratio (CR), Debt to Equity Ratio (DER), dan Inventory Turn Over (ITO) have no effect on the stock price.
Intellectual Capital, Islamicity Performance Index, dan Kinerja Keuangan Bank Syariah di Indonesia (Studi Pada Tahun 2015-2020) CAHYA, BAYU TRI; Sari, Dita Apriliana; Paramitasari, Ratih; Hanifah, Umi
AKTSAR: Jurnal Akuntansi Syariah Vol 4, No 2 (2021)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v4i2.12031

Abstract

This study aims to determine intellectual capital, Islamicity performance index, and financial performance on Islamic banks in Indonesia for 2015-2020. Islamicity performance index was proxied by a profit-sharing ratio, zakat performance ratio, and Islamic income vs. non-Islamic income, and financial performance was proxied by return on asset (ROA). This study uses causal associative research using a quantitative approach. The population of this study was all Islamic commercial banks in Indonesia for the 2015-2020 period, with a sample of 7 banks. Sampling was done by the purposive sampling method. Data collection uses secondary data, namely the documentation technique, by taking the annual report of each Islamic commercial bank in Indonesia for the 2015-2020 period. Data analysis technique using multiple linear regression analysis. The results of this study indicate that intellectual capital has a positive and significant effect on return on asset (ROA), profit sharing ratio has a significant negative effect on return on asset (ROA), zakat performance ratio has a positive and significant effect on return on asset (ROA), and Islamic income vs. non-Islamic income has a positive and significant effect on return on asset (ROA).Keywords: Intellectual Capital; Profit Sharing Ratio; Zakat Performance Ratio Islamic Income vs Non-Islamic Income; and Financial Performance.
Intellectual Capital, Islamicity Performance Index, dan Kinerja Keuangan Bank Syariah di Indonesia (Studi Pada Tahun 2015-2020) BAYU TRI CAHYA; Dita Apriliana Sari; Ratih Paramitasari; Umi Hanifah
AKTSAR: Jurnal Akuntansi Syariah Vol 4, No 2 (2021)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v4i2.12031

Abstract

This study aims to determine intellectual capital, Islamicity performance index, and financial performance on Islamic banks in Indonesia for 2015-2020. Islamicity performance index was proxied by a profit-sharing ratio, zakat performance ratio, and Islamic income vs. non-Islamic income, and financial performance was proxied by return on asset (ROA). This study uses causal associative research using a quantitative approach. The population of this study was all Islamic commercial banks in Indonesia for the 2015-2020 period, with a sample of 7 banks. Sampling was done by the purposive sampling method. Data collection uses secondary data, namely the documentation technique, by taking the annual report of each Islamic commercial bank in Indonesia for the 2015-2020 period. Data analysis technique using multiple linear regression analysis. The results of this study indicate that intellectual capital has a positive and significant effect on return on asset (ROA), profit sharing ratio has a significant negative effect on return on asset (ROA), zakat performance ratio has a positive and significant effect on return on asset (ROA), and Islamic income vs. non-Islamic income has a positive and significant effect on return on asset (ROA).Keywords: Intellectual Capital; Profit Sharing Ratio; Zakat Performance Ratio Islamic Income vs Non-Islamic Income; and Financial Performance.
Analisis Harga Saham Ditinjau dari Rasio Keuangan Perusahaan yang Listing di Jakarta Islamic Index (JII) Periode 2015-2017 Bayu Tri Cahya; Eri Vitriani; Asih Andriani
AKTSAR: Jurnal Akuntansi Syariah Vol 2, No 2 (2019): December 2019
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v2i2.6270

Abstract

This study aims to determine the Return on Asset (ROA), Current Ratio (CR), Debt to Equity Ratio (DER), Inventory Turn Over (ITO) on stock price in companies registered in the Jakarta Islamic Index in 2015-2017. The approach used in this study is a quantitative approach. The data in this study are secondary data. The data obtained from the site www.idx.go.id and the website of each company. The sample determination technique uses purposive sampling technique and data analysis using multiple regression analysis. The findings show that Return on Asset (ROA) affect stock price while Current Ratio (CR), Debt to Equity Ratio (DER), dan Inventory Turn Over (ITO) have no effect on the stock price.
Brand Switching Produk Kosmetik Halal: Ditinjau dari Aspek Daya Tarik Iklan dan Variety Seeking Uswatun Khasanah; Bayu Tri Cahya
AKTSAR: Jurnal Akuntansi Syariah Vol 1, No 2 (2018): December 2018
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v1i2.5098

Abstract

This study aims to determine the influence of advertising and variations that seek the appeal of Wardah brand cosmetic switching products. This study uses a field research approach using questionnaire, interview, and documentation methods. The sampling technique uses purposive samples which are distributed to 100 female students of IAIN Kudus who have transformed the brand into Wardah cosmetic products. The method of data analysis uses multiple regression analysis with SPSS version 16. The results of this study indicate that the variable attractiveness of advertising and varieties seeking have a positive and significant influence on brand diversion. Variable search variables are variables that have a dominant influence on the switching variables of halal cosmetic products.
Laba Asuransi Jiwa Syariah Ditinjau dari Beban Klaim, Hasil Investasi, Underwriting, dan Inflasi Bayu Tri Cahya; Muzayyidatul Habibah; Dwi Putri Restuti; Umi Hanifah; Ulfiyatul Jannah
AKTSAR: Jurnal Akuntansi Syariah Vol 6, No 1 (2023)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v6i1.21222

Abstract

The profit-earning activity of an insurance company is important. Moreover, choosing a better variable can accurately assess the quality of the insurance company’s performance as illustrated by its profit. This study aims to empirically prove and interpret the effect of claim expenses, investment returns, underwriting, and inflation on profits. The population is a full Sharia life insurance company registered with the OJK for the 2016-2021 period, which was selected through purposive sampling and obtained from a sample of 30 annual financial reports. This research is quantitative research with a causality approach through hypothesis testing. The analysis was carried out through panel data regression analysis using EViews. The result of this study accepted one of the four hypotheses that investment returns affect sharia life insurance earnings. Conversely, claim expense, underwriting, and inflation do not affect sharia life insurance profits. Profit is a positive signal to influence outsiders’ assessment of the company’s performance. Proper management of funds can optimize sharia life insurance profits.   
Co-Authors A.A. Ketut Agung Cahyawan W Andriani, Asih Aryanti Muhtar Kusuma Aryanti Muhtar Kusuma Asih Andriani Asih Andriani Danang Kurniawan Danang Kurniawan, Danang Dian Palupi Aqim Dita Apriliana Sari Djoko Suhardjanto Dwi Putri Restuti Dwi Putri Restuti Dwi Putri Restuti Eri Vitriani Eskasari Putri Etha Widyarani Farida Rohmah Farida Rohmah Farikatun Nadhifah Fatchan Achyani Fika Sufiana Fitri Handayani Hadi Purnomo Hikmah Endraswati Hikmah Endraswati, Hikmah Ibnu Muttaqin Ika Erlita Inada Rizqy Irma Suryani Lubis Irsad Andriyanto Irsad Andriyanto Ita Akyuna Nightisabha Jadzil Baihaqi Jadzil Baihaqi Lailis Sa’adah Lorena Dara Putri Karsono Makrufah Hidayah Islamiah Miftah Nurul Khaqiqi Muhammad Lutfi Kuncoro Muhammad Soni Salahuddin Muhammad Zaki Muhammad Zaki Mursal Mursal Muslim Marpaung Muzayyidatul Habibah Nadhifah, Farikatun Nafiah, Siti Nila Ayu Kusuma W. Noor Sifah Nur Choridah Nur Kholis Puji Wahyu Hidayanti Putri Rubiana rakhmawati, ita Ratih Paramita Sari Ratih Paramitasari, Ratih Rikha Zakiyah Rizki Fauriza Agustina Rukmini Rukmini S Surepno Saidatul Munawwaroh Salma Badriyah Sari, Dita Apriliana Siti Nafiah Sufiana, Fika Suparwi Suparwi Suparwi Suparwi Suparwi Suparwi Surepno Surepno Syahrina Nurmala Dewi Syahrina Nurmala Dewi, Syahrina Nurmala Syamsudin Syamsudin Syamsudin Syamsudin Syarif Hidayatullah Ulfiyatul Jannah Umi Hanifah Umi Hanifah Umi Hanifah Umi Hanifah Uswatun Khasanah Uswatun Khasanah Vitriani, Eri Wahyono Wahyono Waluyo Waluyo Widi Savitri Andriasari Widi Savitri Andriasari Widi