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Journal : Jurnal Telaah dan Riset Akuntansi

TINGKAT INFLASI DAN RASIO LIKUIDITAS TERHADAP RESIKO SAHAM SYARIAH Suparno Suparno
Jurnal Telaah dan Riset Akuntansi Vol 3, No 1 (2010): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

The purpose of this study is to examine the effect of inflation and liquidity ratio simultanously  and partially on the risk level of syariah stocks of public companies registered in Indonesia Stock Exchange (BEI).The research population is all shariah companies listed in Jakarta Islamic Index (JII) from January 2004 to December 2005 continuously and they report their financial statement at that period. As a result, there are only 15 companies used for further analysis.    The hypothesis testing confirms that the level of inflation and liquidity ratio affect simultaneously as well as partially on risk of syariah stocks with regression coefficient β1= 5,767 and β2= -0.018. Keyword: Inflation ratio, liquidity ratio and risk rate of syariah stock
Kinerja Keuangan Perusahaan Sebelum dan Sesudah Kenaikan Harga Bahan Bakar Minyak (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia) Suparno Suparno
Jurnal Telaah dan Riset Akuntansi Vol 8, No 2 (2015): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

The purpose of this research is to determine the financial performance of emiten before and after the increasing of fuel price in manufacturing corporation which already listed in BEI. Population of this research is 144 companies delisted in Indonesian Stock Exchange. Sample is generated by using Slovin formula and 59 companies fullfiled criteria as samples in this research.. Liquidity and profitability are dimensions used to analize companies’ financial performance. Using paired sample t-test to analize the financial performance before and after fuel increasing price. The result of the research show that not all of the dimensions is mentioned to analized the companies financial performance. A significant differences shown by activity dimension. Liquidity and profitability dimensions shown no significant differences on financial performance before and after the incremental of fuel prices.KEYWORDS :  financial performance, fuel prices
Pengaruh Capital Adequacy Ratio, Non Performing Loan, dan Rentabilitas terhadap Jumlah Pemberian Kredit (Studi Empiris Pada Perbankan yang Terdaftar di Bursa Efek Indonesia) Suparno Suparno
Jurnal Telaah dan Riset Akuntansi Vol 8, No 1 (2015): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

This study purpose  to determine the influence of Capital Adequacy Ratio, Non-Performing Loans and profitability of the credit amount on the bank listed on the Indonesia Stock Exchange.This research is a research study population census which includes all banking companies as much as 18 banks. Data and information needed in this research are secondaryer data, obtained by means of data collection based on records that have been available in Indonesia Stock Exchange to classify financial data based on criteria that have been determined by multiple linear regression model.The results showed that the Capital Adequacy Ratio, Non-Performing Loans and profitability simultanously influence  the amount of credit at banks listed on the Indonesia Stock Exchange. While partially show that Capital Adequacy Ratio and indicates the direction of influence negatively on the amount of credit, Non-Performing Loans and showing the direction of impact negatively on the amount of lending and profitability impact and demonstrate a positive direction on the amount of credit at banks listed on the Indonesia Stock Exchange.KEYWORDS : Capital Adequacy Ratio, Non Performing Loan, Profitability and  amount of credit
PERSEPSI MAHASISWA FAKULTAS EKONOMI UNIVERSITAS SYIAH KUALA TERHADAP PERBANKAN SYARIAH SEBAGAI LEMBAGA KEUANGAN SYARIAH Suparno Suparno
Jurnal Telaah dan Riset Akuntansi Vol 2, No 1 (2009): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

The purpose of this research was to find out  the perception of economic students to banking syari’a as syariá finance institution. The population of this research was the economic student of syiah kuala university level 2003-2007  amounted to 2267 person in three pieces that is accounting department, management department and developed economic department. Based on stratified random sampling 100 person of student were chosen to be target population. Analysis unit was student who had the use of banking syariah product . Methods of data Analysis was validity analysis, reability analysis and proportion analysis.Result of research that used proportion analysis show that the economic student of syiah Kuala University had good (positive) perception to banking syariah. Keywords; perception, syariah banking.