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Helly Aroza Siregar
Institut Bisnis dan Teknologi Pelita Indonesia
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Journal : Bilancia : Jurnal Ilmiah Akuntansi

 1 
ANALISIS PENGARUH KINERJA KEUANGAN TERHADAP PROFITABILITAS BANK UMUM SYARIAH DI INDONESIA Helly Aroza Siregar
Bilancia : Jurnal Ilmiah Akuntansi Vol 5 No 4 (2021): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v5i4.1673

Abstract

ABSTRACT This study aims to analyze the effect of the financial performance of Islamic commercial banks in Indonesia on the profitability of the bank. The research variables are Capital Adequacy Ratio, BOPO, NPF, FDR, Third Party Funds growth and Return on Assets. Research research data is secondary data taken by the census method, where the data studied are financial ratio data from January 2015 to April 2021. The data analysis method used multiple linear regression analysis. The results showed that coefficient determination of the regression model is 0.950, which indicates that the independent variables on the study can explain the dependent variable by 95%. The regression analysis result that BOPO had a significant effect on ROA, while CAR, NPF, FDR and TPF growth had no effect on ROA. Financial performance factors such as CAR, NPF, FDR and DPK growth should increase bank profits. Based on this, Islamic Commercial Banks must be able to better manage and optimize financial performance in order to increase their profitability. ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh kinerja keuangan Bank Umum Syariah di Indonesia terhadap profitabilitas bank tersebut. Variabel penelitian adalah CAR, BOPO, NPF, FDR, Pertumbuhan DPK dan ROA. Data penelitian penelitian merupakan data sekunder yang diambil dengan metode sensus, dimana data yang diteliti adalah data rasio keuangan sejak Januari 2015 sampai dengan April 2021. Metode analisis data menggunakan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa nilai koefisien determinasi model regresi adalah 0,950, yang menunjukkan bahwa variabel independen pada penelitian dapat menjelaskan variabel dependen sebesar 95%. Hasil uji regresi menunjukkan bahwa BOPO berpengaruh signifikan terhadap ROA, sedangkan CAR, NPF, FDR dan Pertumbuhan DPK tidak berpengaruh pada ROA. Faktor-faktor kinerja keuangan seperti CAR, NPF, FDR dan Pertumbuhan DPK sudah seharusnya meningkatkan profit bank. Berdasarkan hal ini, Bank Umum Syariah harus dapat mengelola dan mengoptimalkan kinerja keuangan dengan lebih baik sehingga dapat meningkatkan profitabilitasnya.
KOMPARASI INDEX SAHAM SYARIAH DAN KONVENSIONAL SELAMA PANDEMIK COVID-19 DI INDONESIA Helly Aroza Siregar
Bilancia : Jurnal Ilmiah Akuntansi Vol 4 No 3 (2020): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The aim of this study is to determine the comparison of sharia stock index transactions with conventional shares during covid-19 pandemic which are traded on Indonesia Stock Exchange. This research is descriptive research. The data collection method is documentation method. While data analysis method is descriptive statistics.The results showed that during the covid-19 pandemic in Indonesia from March to July 2020, IHSG in the capital market are fluctuated, this index in average are decreased in share price by 0.79%. Meanwhile, shares that were included in LQ45 experienced fluctuation and on average decreased by 1.22%. Then the Islamic sharia shares that are incorporated in the JII are also fluctuated and on average increased by 0.14%. Thus it can be concluded that on average there was a declined in conventional stock prices while on average Islamic sharia shares had increased. This shows that the decline in Indonesia's economic conditions during the Covid-19 pandemic did not have an impact on Islamic sharia shares transactions on the stock exchange.The implication of this research, could give a reference for investors to choose and invest in Islamic sharia shares, because the transaction bargaining of Islamic sharia shares are better, as Islamic sharia shares transactions continue to increase even though economic conditions in Indonesia have decreased during covid-19 pandemic. Penelitian ini bertujuan untuk mengetahui perbandingan transaksi indeks saham syariah dengan saham konvensional selama pandemic covid-19 yang diperdagangkan di Bursa Efek Indonesia. Penelitian ini merupakan penelitian deskriptif. Metode pengumpulan data adalah metode dokumentasi. Sementara metode analisis data adalah dengan menggunakan statistik deskriptif.Hasil penelitian menunjukkan bahwa selama terjadinya pandemik covid-19 di Indonesia sepanjang bulan Maret sampai dengan bulan Juli 2020, IHSG di pasar modal mengalami fluktuasi, dimana secara rata-rata terjadi penurunan harga saham sebesar 0,79%. Sementara saham-saham yang tergabung dalam LQ 45 mengalami fluktuasi dan secara rata-rata mengalami penurunan sebesar 1,22%. Kemudian saham syariah yang tergabung dalam JII juga mengalami fluktuasi dan secara rata-rata mengalami peningkatan sebesar 0,14%. Dengan demikian dapat disimpulkan bahwa secara rata-rata terjadi penurunan harga saham konvensional sementara secara rata-rata saham syariah mengalami peningkatan. Hal ini menunjukkan bahwa, kondisi perekonomian Indonesia yang menurun selama masa pandemik covid-19 tidak memberikan dampak pada transaksi saham syariah di bursa efek. Dengan hasil penelitian tersebut dapat memberikan rujukan kepada investor untuk memilih dan melakukan investasi pada saham syariah, karena kekuatan transaksi dan bargaining saham syariah yang cukup baik. Dimana transaksi saham syariah tetap mengalami peningkatan meskipun kondisi perekonomian di Indonesia mengalami penurunan selama masa pandemik covid-19.
THE CAPITAL STRUCTURE DETERMINANTS IN FOOD AND BEVERAGE INDUSTRY Helly Aroza Siregar; Rosa Melisa; Irawati Irawati; Zulhelmi Zulhelmi; Faizah Kamilah
Bilancia : Jurnal Ilmiah Akuntansi Vol 8 No 3 (2024): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v8i3.4476

Abstract

This study aims to determine the effect of sales growth, business risk, company size, profitability, and company age on the capital structure of food and beverage industry sub-sector companies listed on the Indonesia Stock Exchange for the period 2017-2021. This study used secondary data. Sampling used purposive sampling. The number of samples obtained were 38 companies with 190 data processed. Data analysis used multiple linear regression with SmartPLS 4 software. The conclusion was that firm size has a significant positive effect on capital structure. While sales growth, business risk, profitability, and company age do not have a significant effect on capital structure. The finding of this research is the large size of the company will increase the capital structure, which against the theory that the size of company will decrease the capital structure due to information shared to public is more disclose. Keywords: Sales Growth, Business Risk, Company Size, Profitability, Company Age, Capital Structure Penelitian ini bertujuan untuk mengetahui pengaruh pertumbuhan penjualan, risiko bisnis, ukuran perusahaan, profitabilitas, dan umur perusahaan terhadap struktur modal pada perusahaan subsektor industri makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2017-2021. Penelitian ini menggunakan data sekunder. Pengambilan sampel menggunakan purposive sampling. Jumlah sampel yang diperoleh sebanyak 38 perusahaan dengan 190 data yang diolah. Analisis data menggunakan regresi linier berganda dengan software SmartPLS 4. Kesimpulannya ukuran perusahaan berpengaruh positif signifikan terhadap struktur modal. Sedangkan pertumbuhan penjualan, risiko bisnis, profitabilitas, dan umur perusahaan tidak berpengaruh signifikan terhadap struktur modal. Temuan penelitian ini adalah semakin besar ukuran perusahaan akan meningkatkan struktur modal, hal ini bertentangan dengan teori yang menyatakan bahwa ukuran perusahaan akan menurunkan struktur modal karena informasi yang dibagikan kepada publik lebih terbuka. Kata Kunci: Pertumbuhan Penjualan, Risiko Bisnis, Ukuran Perusahaan, Profitabilitas, Umur Perusahaan, Struktur Modal
Co-Authors Adiya, M. Hasmil Faizah Kamilah Febdwi Suryani Febdwi Suryani Irawati Irawati M Noval Dwi Pratama Nadira Nurul Atika Nurlasera, Nurlasera Pujiono Eddy Pujiono Pujiono Rosa Melisa Rusdiyanto Rusdiyanto Selly Erina Suharti Suroyo Suroyo Yan Cahyadi Zulhelmi Zulhelmi