Rita Rosiana
Universitas Sultan Ageng Tirtayasa

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CORPORATE GOVERNANCE DAN PENGUNGKAPAN PENGENDALIAN INTERN Rudi Zulfikar; Rita Rosiana; Ratu Ayu Naisah
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 1 No. 2 (2015)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (689.511 KB) | DOI: 10.30656/jak.v1i2.183

Abstract

The purpose of this research is to examine the role of Corporate Governance practice to internal control disclosure in Indonesian banking industry. Corporate Governance practice (CG) is measured by proportion independent member in Board of Directors, the proportion of Board of Directors independent, managerial ownership, institusional ownership, audit committee size, eduaction background members of audit committee. The sample of this study is 87 banks listed  in the Indonesian Stock Exchange within the year of 2010 and 2012. The data are drawn from the annual report,  multiplregresion is used to analyze the data.   This research find, that Board of Directors size,  institusional ownership and eduaction background members of audit committee are significant factors to internal control  disclosure. Keywords : corporate governance, internal control disclosure
Influence of Firm Size, Profitability and Size of Board of Commissioners on Corporate Social Responsibility Disclosure Lia Uzliawati; Rita Rosiana; Muhamad Samudi Samudi
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 2 No. 1 (2015)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (835.912 KB) | DOI: 10.30656/jak.v2i1.188

Abstract

This study aims to analyze influence of Firm Size , Profitability and Size of Board of Commissioners Against Corporate Social Responsibility Disclosure . The independent variable in this study consists of company size, profitability and board size. Profitability variables in this study by Return on Assets (ROA). While disclosure of Corporate Social Responsibility Disclosure using 22 items taken from the GRI (2006), which is the research and Afni Suhardjanto (2009 ) . The sample used is a banking company that is listed on the Indonesia Stock Exchange during the period 2010 - 2012 with a total of 93 samples used were firm observation years. The analysis model used in this study is a multiple linear regression using SPSS software version 20.0. Based on the results of multiple linear regression, the study found that firm size, profitability, and the board size to the CSR significant negative effect.  Keyword: Firm Size, Profitability, Board size, Corporate Social Responsibility Disclosure and Stakeholder
PENGARUH RASIO PROFITABILITAS, RASIO AKTIVITAS, RASIO PASAR, FIRM SIZE, TINGKAT SUKU BUNGA, DAN NILAI TUKAR TERHADAP RETURN SAHAM (Studi Empiris Pada Perusahaan Makanan dan Minuman Di Bursa Efek Indonesia Periode 2008-2011) Rita Rosiana; Wulan Retnowati; Hendro Hendro
Esensi: Jurnal Bisnis dan Manajemen Vol 4, No 1 (2014): April 2014
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/ess.v4i1.1957

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Rasio Profitabilitas, Rasio Aktivitas, Rasio Pasar, Firm Size, Tingkat Suku Bunga dan Nilai Tukar terhadap Return Saham Perusahaan Makanan dan Minuman di Bursa Efek Indonesia. Sampel yang digunakan adalah perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia selama periode 2008 – 2011, total sampel yang digunakan berjumlah 44 sampel.Metode pengambilan sampel dengan Purposive Sampling.Model analisis yang digunakan dalam penelitian ini adalah regresi linier berganda.Hasil penelitian menunjukkan Profitabilitas (ROE), Rasio Pasar (PBV), Firm Size ( Total Aset), Tingkat Suku Bunga (SBI)tidak pengaruh terhadap Return Saham, Rasio Aktivitas (TATO) dan Nilai Tukar (Kurs Tengah BI) berpengaruh dengan Return saham.DOI: 10.15408/ess.v4i1.1957
Pengaruh Permodalan, Kualitas Asset, Rentabilitas dan Likuiditas Terhadap Profitabilitas Bank Pembiayaan Rakyat Syariah (BPRS) di Indonesia Widiya Ningsih; Tenny Badina; Rita Rosiana
Akuntabilitas Vol 10, No 1: April 2017
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (156.59 KB) | DOI: 10.15408/akt.v10i1.6116

Abstract

The purpose of this study to analyze the influence of capital, asset quality, profitability and liquidity to profitabilitas. Population in this study is the Islamic Rural Bank (BPRS) registered at Bank Indonesia. Total sample of 12 selected by using purposive sampling, uses secondary data obtained through the website www.bi.go.id. The analytical method used in this research is Multiple Linear Regression and Software SPSS 22 as a tool to test the hypothesis. The results of this study are: capital, asset quality and liquidity does not affect the profitability, earnings negatively affect profitability.
Determinan Profitabilitas Bank Pembiayaan Rakyat Syariah di Indonesia Widiya Ningsih; Tenny Badina; Rita Rosiana
Akuntabilitas Vol 9, No 2: Oktober 2016
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v9i2.4024

Abstract

The purpose of this study is to analyze the influence of capital, asset quality, profitability and liquidity to profitabilitas. Populasi this study is the Islamic Rural Bank (BPRS) registered at Bank Indonesia. Total sample of 12 selected by using purposive sampling, uses secondary data obtained through the website www. bi. go. id. The analytical method used in this research is Multiple Linear Regression and Software SPSS 22 as a tool to test the hypothesis. The results of this study are: capital, asset quality and liquidity does not affect the profitability, earnings negatively affect profitability.  
Pembiayaan Lembaga Keuangan Mikro Syariah dan Dampaknya Bagi Perkembangan Usaha Serta Peningkatan Kesejahteraan Usaha Mikro di Kota Serang Neng Diah Syadiah; Rita Rosiana; Syihabudin Said
Syi`ar Iqtishadi : Journal of Islamic Economics, Finance and Banking Vol 4, No 1 (2020)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jiec.v4i1.8178

Abstract

The purpose of this study was to examine the effect of financing by Islamic micro finance institutions on business development and improvement of micro business prosperity in Serang City, Banten. The research respondents were 45 micro enterpreneurs members of BMT Arta Bina, Serang City and obtained mudharabah financing. The data used are primary data in the form of questionnaires, analytical methods using linear regression with the help of SPSS 23.0 Software. Based on the results of the analysis and hypothesis testing, it can be concluded that mudharabah financing influences business development and improvement of micro business prosperity in Serang City.
Determinan Simpanan Deposito Mudharabah Bank Umum Syariah di Indonesia Ulfah Indriyani; Syihabudin Syihabudin; Tenny Badina; Rita Rosiana
Syi`ar Iqtishadi : Journal of Islamic Economics, Finance and Banking Vol 5, No 1 (2021)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jiec.v5i1.10987

Abstract

This study aims to examine the effect of Profit Sharing Deposit, Interest Rate and Financing to Deposit Ratio on the amount of Mudharabah Deposit in Islamic Commercial Banks in Indonesia for the 2013-2017 Period. The population used in this study are Sharia Commercial Banks (BUS) registered with the Financial Services Authority (OJK) for the 2013-2017 period. The sample of this research is 8 Islamic Commercial Banks (BUS) from a total population of 13 Islamic Commercial Banks (BUS). Sampling using purposive sampling. The analysis method used in this research is the classical assumption test, multiple regression analysis, simultaneous test (F test), partial test (t test), and determination coefficient test. The results showed that: (1) Profit Sharing Deposit has a positive and significant effect on Mudharabah Deposits, (2) Interest Rates have no effect on Mudharabah Deposits, (3) Financing to Deposit Ratio (FDR) has no effect on Mudharabah Deposits.
Corporate Social Responsibility (CSR) Disclosures dan Kinerja Keuangan Perbankan Syariah di Indonesia Sagita Wahyu Pratama; Tenny Badina; Rita Rosiana
Syi`ar Iqtishadi : Journal of Islamic Economics, Finance and Banking Vol 2, No 2 (2018)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jiec.v2i2.4385

Abstract

Rasionalitas Lembaga Keuangan Mikro Syariah di Masa Pandemi Covid-19 Tenny Badina; Rita Rosiana
Syi`ar Iqtishadi : Journal of Islamic Economics, Finance and Banking Vol 5, No 2 (2021)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jiec.v5i2.12666

Abstract

The purpose of this study is to analyze the rationality of Islamic microfinance institutions in achieving profitability and poverty alleviation missions during the COVID-19 pandemic. The object of this research is the Islamic People's Financing Bank (BPRS) in Banten, DKI Jakarta and West Java Provinces registered with the Financial Services Authority (OJK). The analytical method used is quantitative analysis, with the help of Eviews-9 Software. The results of BOPO, NPF, KAP and PPAP tests on FDR, BOPO, and NPF variables do not affect FDR, so it can be said that the level of BOPO and NPF. In contrast, KAP and PPAP variables have a negative and significant effect on FDR. the results of testing the BOPO, NPF, KAP and PPAP variables on ROA can be concluded that BOPO and NPF variables have a negative effect on ROA. The KAP variable has a positive effect on ROA, while the PPAP variable does not affect ROA.
Analisis Faktor Fundamental dan Non-Fundamental Terhadap Beta Saham Syariah Perusahaan Di Jakarta Islamic Index (JII) Nova Sulistia; Tenny Badina; Rita Rosiana
Syi`ar Iqtishadi : Journal of Islamic Economics, Finance and Banking Vol 4, No 2 (2020)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jiec.v4i2.9847

Abstract

The purpose of this study to examine the effect of the variable Asset Growth, Debt to Asset Ratio, Net Profit Margin, Debt to Equity Ratio, Current Ratio, Stock Price, Exchange Rate, Inflation, and Gross Domestic Product on the beta of companies listed on the Jakarta Islamic Index (JII). The research period was for 8 years (2012-2019) with a total sample of 112 data. Data analysis uses panel data regression with a fixed effect model approach. The results show that the variable Debt to Asset Ratio, Net Profit Margin, Debt to Equity Ratio, Current Ratio, Stock Price, Exchange Rate, Inflation, Gross Domestic Product have a positive effect on stock beta, while Asset Growth variable has no effect on stock beta.