Articles
<![CDATA[Semiotika Istilah Arab Akad Waḍī'ah Yad al-Ḍamānah pada Produk Penghimpunan Dana Bank Syariah ]]>
<![CDATA[Hendri Hermawan Adinugraha]]>;
<![CDATA[Ana Kadarningsih]]>;
<![CDATA[Godham Eko Saputro]]>
<![CDATA[ Islamica: Jurnal Studi Keislaman Vol. 12 No. 2 (2018): Maret ]]>
Publisher : <![CDATA[Postgraduate Studies of Universitas Islam Negeri Sunan Ampel Surabaya, Indonesia ]]>
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DOI: 10.15642/islamica.2018.12.2.430-454
<![CDATA[The purpose of this research is to know the impact and result of Arabic term semiotics on Waḍī'ah Yad al-Ḍamānah contract. The result of the research shows that after the experiment conducted through the training in the classroom, the comprehension ability of the respondents to the Arabic term semiotization experiment on the Waḍī'ah Yad al-Ḍamānah contract as one of Islamic bank fundraising products has increased significantly with an average achievement up to 78 percent. Based on observations and interviews, the most preferred by respondents was symbolic method in facilitating the understanding of Arabic terms on Waḍī'ah Yad al-Ḍamānah contract. The reason is because the information transformation is more simple, solid, and clear. Symbolic method through the media sign or picture of gift and ribbon presumably can be creative innovation in comprehending the Arabic terms contained in Waḍī'ah Yad al-Ḍamānah contract.]]>
<![CDATA[KEBIJAKAN HUTANG, UKURAN PERUSAHAAN, KEPUTUSAN INVESTASI TERHADAP NILAI PERUSAHAAN YANG TERDAFTAR DI BEI ]]>
<![CDATA[Diana Uffiah]]>;
<![CDATA[Ana Kadarningsih]]>
<![CDATA[ Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 1 No. 1 (2021): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis ]]>
Publisher : <![CDATA[AMIK Veteran Purwokerto ]]>
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DOI: 10.55606/jaem.v1i1.137
<![CDATA[This study aimed to examine the effect of debt policy, firm size and investment decision on the firm value of coal mining companies which were listed on Indonesia Stock Exchange for the period of 2013-2018. The population was 26 coal mining companies. While, the sampling collection technique used purposive sampling in which there were 20 companies as sample. Analysis method which used in this study are multiple regression analysis, classic assumption test, determinant coefficient, f-test, and t-test. The result of the study shows that firm size and debt policy had negative but no significant effect on firm value, the greater the company debt, the higher the risk and costs would be, moreover, it affected the investors perceptions of investing. While investment decision had positive and significant effect on the firm value. As consequence, the investment increase made positive prospects in the future in which it increased the firm value.]]>
<![CDATA[Penyajian Akuntansi Qardhul Hasan Dalam Laporan Keuangan Perbankan Syariah ]]>
<![CDATA[Ana Kadarningsih]]>
<![CDATA[ JESI (Jurnal Ekonomi Syariah Indonesia) Vol 7, No 1 (2017) ]]>
Publisher : <![CDATA[Universitas Alma Ata ]]>
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DOI: 10.21927/jesi.2017.7(1).32-41
<![CDATA[The rise of the establishment of Islamic Banks and the opening branch of conventional banks that provide services using sharia system (office channeling) have increase financial transactions in Islamic Laws indirectly. Qardhul hasan is one of the most important financial transactions in Islamic Laws. The public do not have enough comprehension about qardhul hasan. Therefore, this study aims to explain the process of preparing accounting for qardhul hasan in Islamic Banks . This accounting process will establish financial statements for Islamic Banks based on standard juridical (or law's regulations) and normative (al-Qur'an and Sunnah) . The results of literature review show accounting process for qardhul hasan in Islamic Banks must be implemented with existing regulations so it can be used by stakeholders as a form of transparency (tabligh), validiy (shidiq) of financial report, professionalism (fathonah) and accountability (amanah) for Islamic Banks.]]>
<![CDATA[DETERMINAN PERTUMBUHAN LABA PADA CONSUMER GOODS INDUSTRY SUB SECTOR FOOD AND BEVERAGES DI MASA PANDEMI ]]>
<![CDATA[Izzah Kholilah]]>;
<![CDATA[Ana Kadarningsih]]>
<![CDATA[ Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 2 No. 2 (2022): Juli: Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis ]]>
Publisher : <![CDATA[AMIK Veteran Purwokerto ]]>
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DOI: 10.55606/jaem.v2i2.270
<![CDATA[This study aims to examine the effect of current ratio, net profit margin, and return on assets on company performance as seen from the Profit Growth of the consumer goods industry sub-sector food and beverages listed on the Indonesia Stock Exchange during the year 2016-2020. The population used in this study were 32 companies. The sampling technique used purposive sampling method with certain criteria and obtained 25 samples of companies. The analytical methods used in this research are multiple linear regression analysis, multiple correlation analysis, classical assumption test, model feasibility test, and hypothesis testing using SPSS version 25 program. The results showed that the current ratio had no significant effect on profit growth, net profit margin had a significant negative effect on profit growth, while return on assets had a significant positive effect on profit growth.]]>
<![CDATA[Why does Gojek fail to maintain the Top Brand Award? ]]>
<![CDATA[Maaz Ud Din]]>;
<![CDATA[Ana Kadarningsih]]>;
<![CDATA[Nenny Ariani]]>
<![CDATA[ Jurnal Inovasi Ekonomi Vol. 5 No. 03 (2020): Regular Issue ]]>
Publisher : <![CDATA[Center for Economics, Business and Entrepreneurship Development Faculty of Economics and Business, Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jiko.v5i03.11343
<![CDATA[This study aims to understand the factors that cause Gojek to fail to maintain the Top Brand Award status. To answer the research objectives, the study build a conceptual framework with brand images as a mediating variable of service quality, product, promotion, and price on purchasing decisions. The research sample was 100 respondents. Test of research instruments using factor analysis for validity, and Cronbach Alpha for reliability and use multiple linear regression for data analysis. The result of this study found that the failure of Gojek to maintain the status of the Top Brand Award was caused by the company's lack of strengthening the driving variables. The statement is based on the finding that only price having a significant positive effect on brand images, while service quality, product, and promotion are not significant. The result makes the total impact of exogenous variables less optimal in increasing purchasing decisions.]]>
<![CDATA[DETERMINAN KINERJA KEUANGAN PERUSAHAAN JAKARTA ISLAMIC INDEX (JII) ]]>
<![CDATA[Arif Yuda Nur Pratama]]>;
<![CDATA[Ana Kadarningsih]]>
<![CDATA[ Dinamika: Jurnal Manajemen Sosial Ekonomi Vol 2 No 2 (2022): DINAMIKA : Jurnal Manajemen Sosial Ekonomi ]]>
Publisher : <![CDATA[LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern ]]>
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DOI: 10.51903/dinamika.v2i2.261
<![CDATA[This study aims to determine the impact of financial ratios on financial performance of companies listed on JII for the 2016-2020 period. The financial ratios used in this study include Liquidity Ratios proxied by Current Ratio (CR), Leverage Ratios proxied by Debt to Equity Ratio (DER), Activity Ratios proxied by Total Asset Turnover (TATO), and Financial Performance as proxied by Return On Assets (ROA). This research is a type of quantitative research. The type of data used in this research is secondary data. The source of the data obtained in the study comes from financial reports that can be accessed through www.idx.co.id and the company`s official website. The population used in this study are companies registered with JII totally 43 companies. The sample used is 25 companies with purposive sampling method. The analytical method used is descriptive statistical test, correlation analysis, classical assumption test, multiple linear regression test, determination test and T test using the SPSS version 24 test tool. The results of the study can be partially formulated that the Current Ratio (CR) variable has no effect to Return On Assets (ROA). Meanwhile, Debt to Equity Ratio (DER) have negative significantly effect and Total Asset Turnover (TATO) have a significant positive effect on Return On Assets (ROA).]]>
<![CDATA[Determinan Turnover Intention Karyawan Coffee Shop Di Semarang ]]>
<![CDATA[Nihlatul Laeli]]>;
<![CDATA[Ana Kadarningsih]]>
<![CDATA[ Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 1 No. 4 (2022): Desember : Digital Bisnis : Jurnal Publikasi Ilmu Manajemen dan E-Commerce ]]>
Publisher : <![CDATA[Universitas 45 Surabaya ]]>
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DOI: 10.30640/digital.v1i4.378
<![CDATA[Penelitian ini memiliki tujuan untuk melihat pengaruh compensation, job satisfaction, dan motivation terhadap turnover intention. Objek dari penelitian ini adalah karyawan yang bekerja di 30 coffee shop Semarang. Pengumpulan data dilakukan dengan studi pustaka dan membagikan kuesioner ke karyawan coffee shop. Jawaban kuesioner dari responden sebanyak 182 jawaban, tetapi hanya 141 data yang dapat diolah dikarenakan normalitas data tidak mencapai batas normalitas 0.05. Metode analisis data dalam penelitian ini adalah analisis deskriptif, uji normalitas data, analisis regresi linier berganda, dan uji koefisien determinasi (R²). Alat atau aplikasi yang digunakan untuk menganalisis data dalam penelitian ini adalah software SPSS v.22. Hasil dari penelitian ini memperlihatkan bahwa variabel compensation tidak memiliki pengaruh signifikan terhadap turnover intention, variabel job satisfaction menunjukkan hasil yang signifikan positif terhadap turnover intention, sedangkan variabel motivation menunjukkan hasil yang signifikan negatif terhadap turnover intention.]]>
<![CDATA[PENINGKATAN PROFITABILITAS BANK SWASTA NASIONAL MELALUI BAD KREDIT SEBAGAI MEDIASI ]]>
<![CDATA[Devi anggraeni]]>;
<![CDATA[Ana Kadarningsih]]>
<![CDATA[ Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 1 (2023): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis ]]>
Publisher : <![CDATA[AMIK Veteran Purwokerto ]]>
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DOI: 10.55606/jaemb.v3i1.1072
<![CDATA[This study aims to see the effect of Loan to Deposit Ratio (LDR), Capital Adequacy Ratio (CAR), Company Size (Size) on Return On Assets (ROA) through Non Performing Loans (NPL). The object of this research is 180 secondary data from the financial statements of the Financial Services Authority, but there are only 164 data because the normality of the data does not reach 0.05. The method of data analysis in this research is descriptive analysis, data normality test, path analysis test and sobel test. The tool or application used to analyze the data in this study is SPSS v.24 software. The results of this study indicate that the LDR variable has a significant effect on ROA, the CAR variable has a significant effect on ROA, the Size variable has a significant effect on ROA, the NPL variable has no significant effect on ROA, the LDR, CAR and Size variables on ROA through NPL cannot mediate.]]>
<![CDATA[IOS (INVESTMENT OPPORTUNITY SET) SEBAGAI VARIABEL UTAMA PENINGKATAN NILAI PERUSAHAAN ]]>
<![CDATA[Farros Abyan Al Malik]]>;
<![CDATA[Ana Kadarningsih]]>
<![CDATA[ Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 1 (2023): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis ]]>
Publisher : <![CDATA[AMIK Veteran Purwokerto ]]>
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DOI: 10.55606/jaemb.v3i1.1171
<![CDATA[This study aims to see the influence of Good Corporate Governance (GCG) which is proxied by the Independent Board of Commissioners (DKI), Return on Equity (ROE), Investment Opportunity Set (IOS) which is proxied by the Market to Book Value of Equity (MBVE). to Corporate Value (PBV). The object of this research is 154 secondary data from the Indonesian Stock Exchange (IDX), but there are only 143 data because the normality of the data does not reach 0.05. The method of data analysis in this study is descriptive analysis, data normality test. The tool or application used to analyze the data in this study is SPSS v.24 software. The results of this study indicate that the GCG variable proxied by the Independent Board of Commissioners has no significant effect on PBV, the ROE variable has no significant effect on PBV, the IOS variable has a significant positive effect on PBV.]]>
<![CDATA[Peran Gaya Kepemimpinan Dalam Meningkatkan Kinerja Karyawan Dinas Kota Semarang ]]>
<![CDATA[Ana Kadarningsih]]>;
<![CDATA[Shalma Aprillia]]>
<![CDATA[ EKONOMIKA45 : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 6 No. 2 (2019): Juni: Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas 45 Surabaya ]]>
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DOI: 10.30640/ekonomika45.v6i2.990
<![CDATA[Employee performance is the result of the quantity and quality of the work process achieved by the employee in accordance with the duties and responsibilities of the employee. The higher the quality of employee performance, the higher the employee's work productivity. This study has a goal, namely to see how far the influence of work stress, leadership and compensation in improving employee performance. The population of this study were permanent employees who worked at the Department of Fisheries and Maritime Affairs of the City of Semarang, totaling 123 people. The research sample uses all population numbers. The research method uses multiple regression analysis with the addition of normality test, reliability test, validity test, hypothesis test and coefficient of determination test. The analysis tool uses SPSS version 21. The results show that leadership style has the greatest and most significant influence in improving employee performance. Work stress is the second largest order that affects employee performance negatively and significantly. While compensation is the third order in influencing employee performance positively and significantly.]]>
