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All Journal FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Immawan Azhar Ben Atasoge
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Economics, Econometrics & Finance

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PENGARUH ADOPSI INTERNASIONAL FINANCIAL REPORTING STANDARD (IFRS), LEVERAGE, DAN PROFITABILITAS TERHADAP KUALITAS LABA Fanni Monada Essa Putri; Immawan Azhar Ben Atasoge; Imam Asrofi; Avita Avita
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 4 No 2 (2021): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1047.305 KB) | DOI: 10.32332/finansia.v4i2.3701

Abstract

Abstract: The purpose of this study is to explain the effect of international financial reporting standards adoption, leverage, profitability on profit quality, this type of research uses quantitative research using annual data. The population used is companies listed on the Indonesia stock exchange that adopted and have not adopted IFRS in the period 2015-2019. The regression used is OLS (Ordinary Least Square) by taking a sample of 14 companies listed on the Indonesia stock exchange. The results of this study showed that from the ifrs variable, leverage, and profitability only ifrs variables had a significant effect on the quality of profit in 14 companies on the Indonesia Stock Exchange. Keywords: IFRS; leverage; Profit Quality.
BAITUL MAL DAN GHANIMAH STUDI TENTANG IJTIHAD UMAR BIN KHATTAB DALAM PENGUATAN LEMBAGA KEUANGAN PUBLIK Agus Alimuddin; Fani Monada Essa Putri; Immawan Azhar Ben Atasoge; Risa Alvia
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 5 No 1 (2022): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (404.72 KB) | DOI: 10.32332/finansia.v5i01.4823

Abstract

Economic development is a fundamental thing for the welfare of the people. Umar ibn Khattab was one of the caliphs who proved the greatness of the Islamic economic system. The constitutional institutionalization of Baitul Mal was established in the time of Umar ibn Khattab and changed and formed various departments. The research aims to know the Baitul Mal and Ghanimah as one of the instruments for strengthening public financial institutions. The research methods used by researchers are Library research. The results of his study contextualise Ijtihad Umar ibn Khattab about Baitul Mal changed. At the time of Rasulullah SAW treasure (Baitul Mal) which is the source of the state's income stored in the mosque in a short period then distributed to the community. Meanwhile, in the period of Umar ibn Khattab the treasure was kept in a long time then distributed according to the needy but also the establishment of departments according to their respective fields. Ijtihad Umar ibn Khattab on Ghanimah raises various kinds of this kind of reticeship due to many changes in establishing a law.
PENGARUH ADOPSI INTERNASIONAL FINANCIAL REPORTING STANDARD (IFRS), LEVERAGE, DAN PROFITABILITAS TERHADAP KUALITAS LABA Fanni Monada Essa Putri; Immawan Azhar Ben Atasoge; Imam Asrofi; Avita Avita
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 4 No 2 (2021): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/finansia.v4i2.3701

Abstract

Abstract: The purpose of this study is to explain the effect of international financial reporting standards adoption, leverage, profitability on profit quality, this type of research uses quantitative research using annual data. The population used is companies listed on the Indonesia stock exchange that adopted and have not adopted IFRS in the period 2015-2019. The regression used is OLS (Ordinary Least Square) by taking a sample of 14 companies listed on the Indonesia stock exchange. The results of this study showed that from the ifrs variable, leverage, and profitability only ifrs variables had a significant effect on the quality of profit in 14 companies on the Indonesia Stock Exchange. Keywords: IFRS; leverage; Profit Quality.
BAITUL MAL DAN GHANIMAH STUDI TENTANG IJTIHAD UMAR BIN KHATTAB DALAM PENGUATAN LEMBAGA KEUANGAN PUBLIK Agus Alimuddin; Fani Monada Essa Putri; Immawan Azhar Ben Atasoge; Risa Alvia
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 5 No 1 (2022): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/finansia.v5i01.4823

Abstract

Economic development is a fundamental thing for the welfare of the people. Umar ibn Khattab was one of the caliphs who proved the greatness of the Islamic economic system. The constitutional institutionalization of Baitul Mal was established in the time of Umar ibn Khattab and changed and formed various departments. The research aims to know the Baitul Mal and Ghanimah as one of the instruments for strengthening public financial institutions. The research methods used by researchers are Library research. The results of his study contextualise Ijtihad Umar ibn Khattab about Baitul Mal changed. At the time of Rasulullah SAW treasure (Baitul Mal) which is the source of the state's income stored in the mosque in a short period then distributed to the community. Meanwhile, in the period of Umar ibn Khattab the treasure was kept in a long time then distributed according to the needy but also the establishment of departments according to their respective fields. Ijtihad Umar ibn Khattab on Ghanimah raises various kinds of this kind of reticeship due to many changes in establishing a law.
Co-Authors Abd. Rasyid Syamsuri Agus Alimuddin Avita Avita Fani Monada Essa Putri Fanni Monada Essa Putri Imam Asrofi Risa Alvia