Garuda - Garba Rujukan Digital

ANALISIS PENGARUH ROA,ROE,BOPO,DAN SUKU BUNGA TERHADAP TINGKAT BAGI HASIL DEPOSITO MUDHARABAH PADA PERBANKAN SYARIAH Cahyani, Wulandari Nur; Falah, Syaikhul; Wijayanti, Ratna Yulia
MALIA: Journal of Islamic Banking and Finance Vol 1, No 1 (2017)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/malia.v1i1.3986

This study aimed to analyze the influence of ROA, ROE, BOPO, and the Interest Rate on the rate of profit sharing Mudharabah deposits. The population in this study were allIslamic Banks in Indonesia which consists of 11 Islamic Banks.The selection of the sample in this study is purposive sampling according to the criteria set out which are Islamic Banks that published complete financial statements quarterly of the period 2011-2013. The analytical method used is multiple linear regression analysis to examine the relationship / influence of one variable to another variable. The results showed that ROA, ROE, BOPO, and the interest rate affect the level of profit sharing mudharabah deposits simultaneously. Partially, ROA and interest rate do not affect the level of profit sharing mudharabah deposits which is shown by significant value which is greater than 0. 05. While the ROE variable has significant negative influence and the BOPO has significant positive influence on the rate of profit sharing mudharabah deposits. Keywords:assets,equity,sharing

KONSTRUKSI PRAKTIK SISTEM PENGENDALIAN MANAJEMEN MODEL PESANTREN SALAFIYAH Falah, Syaikhul
BISNIS Vol 2, No 2 (2014): Bisnis: Jurnal Bisnis dan Manajemen Islam
Publisher : Fakultas Ekonom dan Bisnis Islam Institut Agama Islam Negeri (IAIN) Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/bisnis.v2i2.5264

The focus of this study is to provide an understanding of the practice of management control systems in pesantren salafiyah. This study tries to provide an understanding of the practice of management control system from the perspective of social construction and Weberian charismatic leadership approach in pesantren salafiyah. Qualitiatif methods use a combination of the two methods through research; ethnographic and case studies selected as a research strategy. Location of research is pesantren (API) Tegalrejo Magelang. Data was collected through in-depth interviews, participant observation, and documentation. The results externalization, objectivation and insternalization held in reverence gave birth to a boarding API students against clerics who reflect management control system. Reverence is an important value for the creation of a stable social relationships within pesantren salafiyah.

ANALISIS PENGARUH ROA,ROE,BOPO,DAN SUKU BUNGA TERHADAP TINGKAT BAGI HASIL DEPOSITO MUDHARABAH PADA PERBANKAN SYARIAH Cahyani, Wulandari Nur; Falah, Syaikhul; Wijayanti, Ratna Yulia
MALIA: Journal of Islamic Banking and Finance Vol 1, No 1 (2017)
Publisher : MALIA: Journal of Islamic Banking and Finance

This study aimed to analyze the influence of ROA, ROE, BOPO, and the Interest Rate on the rate of profit sharing Mudharabah deposits. The population in this study were allIslamic Banks in Indonesia which consists of 11 Islamic Banks.The selection of the sample in this study is purposive sampling according to the criteria set out which are Islamic Banks that published complete financial statements quarterly of the period 2011-2013. The analytical method used is multiple linear regression analysis to examine the relationship / influence of one variable to another variable. The results showed that ROA, ROE, BOPO, and the interest rate affect the level of profit sharing mudharabah deposits simultaneously. Partially, ROA and interest rate do not affect the level of profit sharing mudharabah deposits which is shown by significant value which is greater than 0. 05. While the ROE variable has significant negative influence and the BOPO has significant positive influence on the rate of profit sharing mudharabah deposits. Keywords:assets,equity,sharing

PENGARUH KOMPETENSI APARATUR DESA, KETAATAN PELAPORAN KEUANGAN DAN SISTEM PENGENDALIAN INTERN TERHADAP PENCEGAHAN FRAUD DENGAN MORAL SENSITIVITY SEBAGAI VARIABEL MODERASI Wonar, Klara; Falah, Syaikhul; Pangayow, Bill J. C.
Jurnal Akuntansi, Audit, dan Aset Vol 1 No 2 (2018)
Publisher : Fakultas Ekonomi, Universitas Cenderawasih

This study aims to examine the effect of fraud prevention on village / village financial management as the dependent variable and the competency of village apparatuses, compliance of government financial reporting, internal control systems as independent variables while moral sensitivity as amoderating variable. This research is a quantitative research or hypothetic - deductive method that aims to answer such questions that are related to exploratory, descriptive, explanatory and predictive studies. Primary data is mainly used in this research. Data collection is conducted using a survey method in the form of a questionnaire that lists the statements, which were given to the respondents to be filled in order to get information, and then the data analyzing was conducted using the Warp-PLS 5.0 Application software. The study results show that the competence of village officials influences fraud prevention, financial reporting adherence affects fraud prevention, and meanwhile the internal control system does not affect fraud prevention. Furthermore, moral sensitivity does not moderate the competence of village officials, adherence to financial reporting and internal control systems.

PENGARUH MANAJEMEN ASET TERHADAP OPTIMALISASI PEMANFAATAN ASET TETAP PEMERINTAH DAERAH Umbora, Edwin; Falah, Syaikhul; Pangayow, Bill J. C.
Jurnal Akuntansi, Audit, dan Aset Vol 1 No 2 (2018)
Publisher : Fakultas Ekonomi, Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jurnal_aaa.v1i2.10

This study aims to examine the effect of Asset Management on Fixed Assets Optimization of Local Governments. This research was conducted at the Regional Government of Waropen District. Asset management variables consist of Inventory, Identification, Legal Audit and Asset Assessment. Thirty six (36) employees who have knowledge of asset utilization and regional goods management staff were involved as respondents on this survey. The analytical tool in this study uses SPSS. This type of research is focusing on verification of the effect of independent variables on the dependents, and this research uses Multiple Regression Analysis, so that the result is expected to meet the Classical Assumption Test. The results of this study indicate simultaneously that inventory, identification, legal audit and scoring system of the variables influence the optimization of Fixed Asset Utilization, with a significance value of 0,000. However, partially, inventory and identification have no effect with a greater significance value p value. Meanwhile, the Legal Audit and Assessment affect the Optimization of Fixed Asset Utilization moderately.

PENGARUH KAPASITAS SUMBER DAYA MANUSIA DAN PERAN AUDITOR INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN WAROPEN Bonai, Yulens Frits; Falah, Syaikhul; Daat, Sylvia C.
Jurnal Akuntansi, Audit, dan Aset Vol 2 No 1 (2019): JURNAL AKUNTANSI, AUDIT DAN ASET
Publisher : Fakultas Ekonomi, Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jurnal_aaa.v2i1.23

This study aims to examine the effect of Human Resource Capacity and the Internal Auditorâ€™s Roleon the Quality of Local Government Financial Reports. The study was located in Waropen Regencywith a total of 34 respondents, who work in the field of finance and accounting, which is related tothe preparation of the financial statements. The SPSS application was used as an analytical tool, andthe causality type of research was used to test the effect of independent variables on dependent so thatthe assessment uses Multiple Regression Analysis. The result of this study indicate that the capacityof human resources and the role of internal auditors simultaneously influence the Quality ofWaropen District Financial Reports. In addition, from the partial influence of the Capacity ofHuman Resources to have a positive effect on the Quality of Financial Statements. While the role ofinternal auditors do not affect the Quality of Financial Statements.

PENGARUH SISTEM AKUNTANSI PEMERINTAH DAERAH, KOMPETENSI SUMBER DAYA MANUSIA DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN PEGUNUNGAN BINTANG Tangko, Irmawati; Falah, Syaikhul; Pangayow, Bill J. C.
Jurnal Akuntansi, Audit, dan Aset Vol 2 No 1 (2019): JURNAL AKUNTANSI, AUDIT DAN ASET
Publisher : Fakultas Ekonomi, Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jurnal_aaa.v2i1.27

The objectives to be achieved by the authors of this study are: 1) To examine the effect of thelocal government accounting system on the quality of financial reports of Pegunungan BintangDistrict government, 2) To examine the effect of human resource competencies on the quality of theGunung Bintang regency financial statements, 3 ) To examine the effect of technology utilization onthe quality of financial statements of the Pegunungan Bintang District government, and 4) Toexamine the effect of government accounting systems, human resources and the use of informationtechnology on the financial reporting quality of the Pegunungan Bintang District government.This study uses data collection techniques with questionnaires distributed to respondents. Thethe data analysis method used in this study used multiple linear regression analyses.The results showed that the t-test statistics on the government accounting system (SAP) were2,776 with a significance level of 0,007. The statistical value of the tcount test is smaller than t table(2.776> 1.667) with a significantly smaller than Î± = 0.05. Human resources (HR) obtained t teststatistics of 2.662 with a significance level of 0.010. The statistical value of the tcount test is greaterthan t table (2.662> 1.667) and also significantly smaller than Î± = 0.05. The utilization ofinformation technology (PTI) obtained t test statistics of 2.754 with a significance level of 0.008.The statistic value of the tcount test is greater than t table (2.754> 1.667) and also significantlysmaller than Î± = 0.05. The F value of the table at the significance level of 5% (a = 0.05), numerator3 and denominator 66 is equal to 4.896. The calculated F value based on the results of computercalculations is 37,176. When comparing the F count and F table values, it is known that thecalculated F value is greater than the F table value (37,176> 4,896), so that it can be said that thegovernment accounting system, human resources and the use of information technologysimultaneously have a significant effect on report quality regional finance.

DETERMINAN FAKTOR FRAUD DENGAN KEEFEKTIFAN PENGENDALIAN INTERNAL SEBAGAI VARIABEL MODERASI (Studi Pada Organisasi Perangkat Daerah Kabupaten Keerom) Bonsapia, Melyanus; Falah, Syaikhul; Bharanti, Bonifasia Elita
Jurnal Akuntansi, Audit, dan Aset Vol 3 No 2 (2020): JURNAL AKUNTANSI, AUDIT DAN ASET
Publisher : Fakultas Ekonomi, Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jurnal_aaa.v3i2.48

he purpose of this study was to test and analyze the Determinant of the Fraud Factor with theEffectiveness of Internal Control as a Moderation Variable in the Keerom District GovernmentOrganizations. The research population were all 28 Regional Apparatus Organizations, where thesample in this study was the Head of the Regional Apparatus Organization, Head of Division.Accounting and Head of subdivision.General/administration in each Regional ApparatusOrganization. The Test was accomplished about 77 sample respondents by using probabilitysampling. Data collection was collecting by directing a survey. Hypothesis testing was empiricallytested by using Smart PLS.The results showed that information asymmetry was affecting the tendency of accounting fraud. Thepursuance of accounting regulations was not affecting the likelihood of accounting fraud. Thesuitability of compensation has influenced the leaning of accounting fraud. The leadership hasinfluenced the tendency of accounting fraud. The effectiveness of internal control has moderated theinformation asymmetry towards accounting fraud tendencies. The internal control has moderatedthe accounting enforcement of trends in accounting fraud. The usefulness of internal controls hasmoderated the suitability of compensation for accounting fraud tendencies. The effectiveness ofinternal controls moderates leadership towards accounting fraud trends.

Pengaruh Employee Engagement Terhadap Value Added Pada Sekolah Papua Kasih Muraram, Allan; Falah, Syaikhul; Daat, Sylvia C.
Jurnal Akuntansi, Audit, dan Aset Vol 4 No 1 (2021): JURNAL AKUNTANSI, AUDIT DAN ASET
Publisher : Fakultas Ekonomi, Universitas Cenderawasih

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

This study is an element to prove whether there is an influence between what forms employeeinvolvement, namely enthusiasm, dedication, and partial absorption of added value and to examinethe effect of these elements simultaneously. The population in this study were employees at thePapua Kasih School, which is located in Jayapura. The sampling technique in this research is non-probability sampling with the technique of determining the sample being purposive sampling. Thenumber of questionnaires that can be processed and analyzed is 60 respondents. Data analysisusing multiple linear regression equations. The results showed that: vigor had a significant effect onvalue-added, dedication had a significant effect on value-added, and absorption had no significanteffect on value-added, while simultaneously all three had a significant effect on value-added.

KONSTRUKSI PRAKTIK SISTEM PENGENDALIAN MANAJEMEN MODEL PESANTREN SALAFIYAH Syaikhul Falah
BISNIS Vol 2, No 2 (2014): Bisnis: Jurnal Bisnis dan Manajemen Islam
Publisher : Fakultas Ekonom dan Bisnis Islam Institut Agama Islam Negeri (IAIN) Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/bisnis.v2i2.5264

The focus of this study is to provide an understanding of the practice of management control systems in pesantren salafiyah. This study tries to provide an understanding of the practice of management control system from the perspective of social construction and Weberian charismatic leadership approach in pesantren salafiyah. Qualitiatif methods use a combination of the two methods through research; ethnographic and case studies selected as a research strategy. Location of research is pesantren (API) Tegalrejo Magelang. Data was collected through in-depth interviews, participant observation, and documentation. The results externalization, objectivation and insternalization held in reverence gave birth to a boarding API students against clerics who reflect management control system. Reverence is an important value for the creation of a stable social relationships within pesantren salafiyah.

Title

Found 41 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 41 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 41 Documents
Search